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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Journal of Applied Finance & Accounting Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Research In Management and Accounting (RIMA) MABIS: Manajemen dan Bisnis The Indonesian Journal of Accounting Research Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Buana Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Keuangan Wiga : Jurnal Penelitian Ilmu Ekonomi Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan YOS SOEDARSO ECONOMICS JOURNAL Jurnal Ekonomi Bisnis Digital Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Lodovicus Lasdi
Universitas Satu
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Balance Scorecard sebagai Rerangka Pengukuran Kinerja Perusahaan secara Komprehensif dalam Lingkungan Bisnis Global Lasdi, Lodovicus
Jurnal Widya Manajemen & Akuntansi Vol 2, No 2 (2002)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The leading indicators of business performance cannot be found in financial data alone. Quality, customer satisfaction, innovation, market share-metrics like these often reflect a company's economic condition and growth prospects better than its reported earnings do. Executives want a balanced presentation of measures that allow them to view the company from several perspectives simultaneously . Balanced scorecard as a new performance measurement system gives lop managers a fast but comprehensive view of their business. The balanced scorecard includes financial measures that tell the results of actions already taken; and it complements those financial measure with three sets of operational measures having to do with customers satisfaction, internal processes and the organization's ability to learn and improve the activities that drive future financial performance.
Pengembangan Praktik dalam Penganggaran dari Perspektif Penelitian Lasdi, Lodovicus
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3556

Abstract

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THE EFFECT OF CORPORATE GOVERNANCE MECHANISM AND ACCOUNTING CONSERVATIONS ON TAX AVOIDANCE Trisusanti, Dianita; Lasdi, Lodovicus
RIMA - Research In Management and Accounting Vol 1, No 2 (2018): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2596

Abstract

Law number 17 about State Finances in Article 11 states that the income of the country consists of tax revenue, non-tax revenue, and grants. From year to year the Indonesian government has always increase revenue target of taxation sector. On the side of the taxpayer (company), tax paid to the government will be recognized as an expense, which in turn tax will reduce the amount of net profit of the company. The company believes that tax evasion provide substantial economic benefits and un-expensive sources of financing. The purpose of this study was to examine and analyze whether the corporate government mechanism (institutional ownership concentration, the percentage of independent board, the number of commissioners, the number of audit committee, and quality audits) and accounting conservatism take effect on tax avoidance. This research is a quantitative research with the object of research is manufacturing companies listed in Indonesia Stock Exchange from 2010 to 2013. Data were obtained from the publication of the audited financial statements or annual reports by IDX and book of ICMD. Sampling in this study used purposive random sampling. Data analysis techniques used in this research is regression analysis Ordinary Least Square (OLS). The results showed that the corporate governance mechanism influence on tax avoidance. Three of five proxy mechanism of corporate governance have significant effect on tax avoidance, those three proxies are institutional ownership, number of board of directors, and audit committees, while two other proxy are the percentage of independent board and audit quality which have un-significant effect on tax avoidance
Determinants of The Firm Value in Indonesia Kristanto, Marshelino Boyke; Lasdi, Lodovicus
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (914.203 KB) | DOI: 10.30741/wiga.v11i1.610

Abstract

Companies are no longer only faced with a single bottom line that centers on financial conditions, but companies must adjust to the triple bottom line concept. One form of environmental responsibility for corporate management for stakeholders and shareholders is by disclosing greenhouse gas emissions. Company value is also a very important factor because it can describe the business processes in a company. A high company value will provide a strong interest for investors to buy shares. An increase in stock prices will also increase the value of a company. This study aims to test and obtain empirical evidence regarding the effect of greenhouse gas disclosure, profitability and leverage on firm value. The population of this research is mining sector companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample selection in the study using purposive sampling method. The data analysis technique used multiple linear regression. The results of this study indicate that the variable of greenhouse gas disclosure and profitability has a significant positive effect on firm value. The leverage variable does not have a significant effect on firm value, this is because the amount of debt held by the company is not a major concern for investors because investors are more concerned with how management uses the debt effectively and efficiently for use in developing the company
THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING Lodovicus Lasdi; Elisabeth Listiyani Oematan
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8292

Abstract

This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.
Perilaku Manajemen Laba Perusahaan Dan Konservatisma Akuntansi: Berbeda Atau Sama? Lodovicus Lasdi
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 1 No. 2 (2008): Jurnal Manajemen Teori dan Terapan - Agustus 2008
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.71 KB) | DOI: 10.20473/jmtt.v1i2.2361

Abstract

Academics said that earnings management and conservatism literatures are two different topics. Conservative accounting is different from earnings management in earnings determination. However, other academics claim that it is difficult to differentiate earnings management from conservatism in accounting. Both concepts have the same idea that manager can use their judgement to influence financial reporting, that is discretionary accrual. The purpose of this article is bridging this two stream by looking interaction between earnings management and conservatism in accounting.
Companys internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs Lodovicus Lasdi; Teodora Winda Mulia
Journal of Economics, Business, & Accountancy Ventura Vol 17, No 1 (2014): April 2014
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.270

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
THE EFFECT OF INFORMATION ASYMMETRY ON EARNINGS MANAGEMENT THROUGH ACCRUAL AND REAL ACTIVITIES DURING GLOBAL FINANCIAL CRISIS Lodovicus Lasdi
Journal of Economics, Business, & Accountancy Ventura Vol 16, No 2 (2013): August 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v16i2.189

Abstract

This study examines the impact of the 2008-2009 financial crisis on the earnings managementbehavior of Indonesian listed firms. This study gives evidence of how the presence of informationasymmetry affects management incentives to manage earnings, especially through real activities.When information asymmetry is high, stakeholders do not have sufficient resources, incentives oraccess to relevant information to monitor managers actions, which gives rise to the practice ofearnings management. This research replicate the work of Richardson (2000) and Rahmawatiand Baridwan (2006) but in the setting of during global financial crisis. This study examines theeffect of SarbOx on earnings management behavior and shows that earnings management hasshifted from accrual management to real account management. Using 55 manufacturing firmsfrom 2008 to 2011, this study adds to our knowledge of earning management and informationasymmetry during global financial crisis in Indonesia.
Pengembangan Praktik dalam Penganggaran dari Perspektif Penelitian Lodovicus Lasdi
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2007): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.3556

Abstract

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Corporate Governance Moderate Effect of Environmental Perfomance and Disclosure on Company Perfomance Hendronoto Hadi Wibowo; Lodovicus Lasdi
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p227-239

Abstract

The Industrial Revolution 4.0 is a revolution in technological development, this revolution helps company operational activities to be more efficient in improving company performance. In addition, companies must apply the triple bottom line (3P) principle in their operations. This research uses environmental disclosure and environmental performance with moderate variables two corporate governance mechanisms, foreign ownership and an independent board of commissioners. In this research, the companies that will be used as objects are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2019. The results of research this uses provide evidence that environmental performance has effect on company performance while environmental disclosure doesn’t affect company performance. And the moderating variable, foreign ownership provides evidence that it can strengthen the relationship between environmental performance and environmental disclosure on company performance, while the independent board of commissioners cannot strengthen the relationship between environmental performance and disclosure on company performance.
Co-Authors Anete Widowati Angelina Rasenty Wibowo Aurelia Valcarcel Talahaturuson Bahtiar Effendi Budianto Tedjasuksmana Calvin Ivanoko Novara Tannaya Calvin Yonathan Dian Purnamasari Dimietry Anastasia Elisabeth Listiyani Oematan Fellycia Fellycia Fransiskus Marlon Reu Harimurti, Yohanes Helen Sylviana Hendronoto Hadi Wibowo Henock Budi Setiawan Setiawan IRENE NATALIA Itung, Syeli Kesya Agnes Maria Kristanti, Natalia Kristanto, Marshelino Boyke Lau, Serlina Kiik Linda Ernawati Lindrawati Lindrawati Marcelli, Fanny Maria Albenty Edithya Bata Marshelino Boyke Kristanto Marshelino Boyke Kristanto Meichelle Liman Pratiknjo Nadya Natalia Rorong Natalia Kristina Nicholas Alexander Tunggal Perdana, Williyan Putra Petta, Catherine Cynthia Monica Prasetio, Yudi Wiranata Putri, Natalia Christine Sarwendah, Vincensia Shanti Suando, Santoso Sulaiman, Agung Putra Susanna Hartanto Teodora Winda Mulia Toto Warsoko Pikir Toto Warsoko Pikir, Toto Warsoko Trisusanti, Dianita Veronica Widyana Putri Wibowo, Angelina Rasenty Widyana Putri, Veronica Yohana, Rinna